Federal Returns. (a) A U.S. consolidated federal income tax return shall be prepared and filed by AGL Resources for each taxable year in respect of which this Agreement is in effect and for which the Consolidated Group is required or permitted to file a consolidated federal income tax return. AGL Resources and all its subsidiaries shall execute and file such consents, elections and other documents that may be required or appropriate for the proper filing of such returns.
Federal Returns. (a) A U.S. consolidated federal income tax return shall be prepared and filed by EUSH for each taxable year in respect of which this Agreement is in effect and for which the Consolidated Group is required or permitted to file a consolidated federal income tax return. EUSH and all its subsidiaries shall execute and file such consents, elections and other documents that may be required or appropriate for the proper filing of such returns.
Federal Returns. (a) A U.S. consolidated federal income tax return shall be prepared and filed by NiSource for each taxable year in respect of which this Agreement is in effect and for which the Consolidated Group is required or permitted to file a consolidated federal income tax return. NiSource and all its subsidiaries shall execute and file such consents, elections and other documents that may be required or appropriate for the proper filing of such returns.
Federal Returns. (a) A U.S. consolidated federal income tax return shall be prepared and filed by Energy for each taxable year in respect of which this Agreement is in effect and for which the Consolidated Group is required or permitted to file a consolidated federal income tax return. Energy and all its subsidiaries shall execute and file such consents, elections and other documents that may be required or appropriate for the proper filing of such returns.
Federal Returns. (a) A U.S. consolidated federal income tax return shall be prepared and filed by FirstEnergy for each taxable year in respect of which this Agreement is in effect and for which the Consolidated Group is required or permitted to file a consolidated federal income tax return. FirstEnergy and all its subsidiaries shall execute and file such consents, elections and other documents that may be required or appropriate for the proper filing of such returns.
Federal Returns. (a) New Ralcorp will join, and will cause each eligible New Ralcorp Affiliate to join, in the consolidated Federal Tax Income Tax Return to be filed by Ralcorp for all Pre-Distribution Tax Periods. Ralcorp will not elect to file separate Federal Tax Income Tax Returns for any such periods;
Federal Returns. If at any time and from time to time SFER so elects, Monterey and each Monterey Subsidiary agree to continue to join in the filing of consolidated federal income tax returns for the SFER Group for the calendar year 1996 and for any subsequent taxable periods of SFER ending before, on or after the Disaffiliation Date for which the SFER Group is eligible to file a consolidated federal income tax return including any Monterey Company with respect to pre-Disaffiliation operations. SFER shall continue to prepare and file all consolidated federal income tax returns which are required to be filed by the SFER Group for all such taxable periods and pay all taxes due thereon. Such returns shall include all income, gains, losses, deductions and credits of the Monterey Companies. SFER will make all decisions relating to the preparation and filing of such returns. Monterey and each Monterey Subsidiary further agree to file, or join in the filing of such authorizations, elections, consents and other documents and take such other actions as may be necessary or appropriate in the opinion of SFER to carry out the purposes and intent of this Paragraph A of Section 3. Monterey shall furnish SFER at least forty-five (45) days before such return is due (with extensions) with its completed section of each year's consolidated federal income tax return, prepared in accordance with instructions from SFER, on the Price Waterhouse Domestic Tax Management System ("DTMS"). Monterey shall also furnish DTMS work papers and such other information and documentation as is requested by SFER. Such information shall have been reviewed and approved by Monterey's auditors prior to its submission to SFER.
Federal Returns. If at any time and from time to time SFP so elects, Energy and each Energy Subsidiary agree to continue to join in the filing of consolidated federal income tax returns for the calendar year 1989 and for any subsequent taxable periods of SFP ending before, on or after the Disaffiliation Date for which the SFP Group is eligible to file a consolidated federal income tax return including any Energy Company with respect to pre-Disaffiliation operations. SFP shall continue to prepare and file all consolidated federal income tax returns which are required to be filed by the SFP Group for all such taxable periods and pay all taxes due thereon. Such returns shall include all income, gains, losses, deductions and credits of the Energy Companies. SFP will make all decisions relating to the preparation and filing of such returns. Energy and each Energy Subsidiary further agree to file, or join in the filing of such authorizations, elections, consents and other documents and take such other actions as may be necessary or appropriate in the opinion of SFP to carry out the purposes and intent of this paragraph A of Section 3. Energy shall furnish SFP at least forty five (45) days before such return is due (with extensions) with its completed section of each year's consolidated federal income tax return, prepared in accordance with instructions from SFP, on the Price Waterhouse Domestic Tax Management System ("DTMS"). Energy shall also furnish DTMS workpapers and such other information and documentation as is requested by SFP. Such information shall have been reviewed and approved by Energy's independent auditors prior to its submission to SFP. SFP and Energy shall each pay one half of the cost of such review and approval by Energy's independent auditors, provided, however, that Energy's portion of such costs shall not exceed $10,000.
Federal Returns. If at any time and from time to time WMS so elects, Midway and each Midway Subsidiary agree to continue to join in the filing of consolidated federal income tax returns for the taxable year ending June 30, 1998 and for any subsequent taxable periods of WMS ending before, on or after the Disaffiliation Date for which the WMS Group is eligible to file a consolidated federal income tax return including any Midway Company with respect to pre-Disaffiliation operations. WMS shall continue to prepare and file all consolidated federal income tax returns which are required to be filed by the WMS Group for all such taxable periods and pay all taxes due thereon. Such returns shall include all income, gains, losses, deductions and credits of the Midway Companies. WMS will make all decisions relating to the preparation and filing of such returns. Midway and each Midway subsidiary further agree to file, or join in the filing of such authorizations, elections, consents and other documents and take such other actions as may be necessary or appropriate in the opinion of WMS to carry out the purposes and intent of this paragraph A of Section 3. Midway shall furnish WMS at least forty five (45) days before such return is due (with extensions) with its completed section of each year's consolidated federal income tax return, prepared in accordance with instructions from WMS. Midway shall also furnish WMS with workpapers and such other information and documentation as is requested by WMS.
Federal Returns. For all fiscal periods ending on the Separation Date as to which a consolidated Federal Return is appropriate in accordance with the terms of this Agreement, IDG as the common parent will prepare and file or cause to be prepared and filed the Federal Returns and any estimated payments related thereto for the Continuing IDG Group and IDGB. IDGB will reimburse IDG for IDGB's portion of the tax in accordance with this Agreement. Such reimbursement will be the tax IDGB would have paid on a separate return basis.
